The Nigeria Customs Service (NCS) has commenced the implementation of a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) Incoterm.
The SOP provides a unified framework covering registration, manifest submission, declaration, valuation, cargo clearance, delivery, and compliance monitoring for courier operators, in line with international best practices.
According to a statement signed by the Deputy Comptroller of Customs and National national spokesman of NCS, Dr Abdullahi Maiwada, the DDP initiative is anchored on global and domestic legal instruments, including the International Chamber of Commerce (ICC) Incoterms 2020, relevant provisions of the Nigeria Customs Service Act 2023, the World Customs Organisation (WCO) SAFE Framework of Standards, the Revised Kyoto Convention, the World Trade Organisation (WTO) Trade Facilitation Agreement, NCS Courier Clearance Guidelines, and the Nigeria Postal Service Act 2023.
Under the new procedure, courier companies seeking to operate under the DDP regime are required to obtain a licence from the NCS Headquarters License and Permit Unit within the Tariff and Trade Department.
Applicants must submit mandatory documents such as Corporate Affairs Commission (CAC) registration certificates, valid courier licences, compliance bonds, and a formal application to operate under the DDP framework.
The SOP also mandates licensed operators to submit an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of shipments.
The manifest must clearly state DDP as the applicable Incoterm and include comprehensive shipment details such as Harmonised System (HS) codes, item descriptions, declared values, country of origin, and consignee information, in line with the WCO SAFE Framework.
Furthermore, courier companies are required to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. Declarations must reflect the Free on Board (FOB) values and be supported with relevant documents, including invoices, airway bills, and packing lists.
Full payment of customs duties, value-added tax (VAT), and other statutory charges must be made through authorised NCS payment channels before goods can be cleared.
The Service noted that risk-based cargo profiling will guide inspections, with physical examinations conducted where discrepancies or high-risk indicators are identified.
Delivery of consignments to recipients is permitted only after full customs clearance, while Proof of Delivery (POD) must be produced upon request.
To ensure compliance, the NCS has introduced enhanced monitoring and enforcement measures, including periodic Post-Clearance Audits (PCA).
The audits will assess the accuracy of DDP declarations, verify classification and valuation standards, and prevent revenue leakages.
The Customs Service warned that violations such as false declarations, non-payment of duties, or operational misconduct would attract sanctions, including suspension or revocation of clearance licences, seizure of goods, financial penalties with interest, and prosecution under the NCS Act 2023. Courier operators are also required to submit monthly reports detailing all DDP shipments, duty payments, classification information, and delivery records to their respective Area Commands.
The NCS said the commencement of the SOP underscores its commitment to strengthening the integrity of the cargo clearance process, improving revenue assurance, facilitating legitimate trade, and ensuring that courier operations under the DDP regime comply with global standards.
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